Tax Laws Amendment (2012 Measures No. 2) Act 2012 (99 of 2012)

Schedule 1   Companies' non-compliance with PAYG withholding and superannuation guarantee obligations

Part 2   Credits

Taxation (Interest on Overpayments and Early Payments) Act 1983

22   At the end of section 10

Add:

(2) For the purposes of subparagraph (1)(a)(i), if the decision to which this Act relates is a decision of the Commissioner under section 18-130 in Schedule 1 to the Taxation Administration Act 1953 in relation to an amount of Pay as you go withholding non-compliance tax, the notice of the decision in relation to which that decision was made is the notice the Commissioner gives to the person under section 18-140 in that Schedule in relation to that amount of tax.


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